The Department of Accountancy's undergraduate and graduate programs seeks to provide a strong foundation of skills to assist graduates in obtaining entry-level positions and to enable them to progress rapidly into responsible positions thereafter. More specifically, the accounting program is intended to develop and enhance a student’s critical thinking, judgment, and communication skills.
Submissions from 2024
Reduced Audit Quality Acts: A Review and Organizational Model, Troy A. Hyatt, Douglas F. Prawitt, and Kyle M. Stubbs
Submissions from 2023
Hamilton vs. Jefferson in Supreme Court Direct Tax Jurisprudence, Joshua Cutler
Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?, Joshua J. Filzen, Garrett A. McBrayer, and Kyle S. Shannon
Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network?, Brian D. Knox
Submissions from 2022
The Relationship Between Chief Risk Officer Expertise, ERM Quality, and Firm Performance, Cristina Bailey
Is Your C-Suite Risk Literate?, Jason Bergner and Joshua J. Filzen
Sunk Costs and Quasi-Hyperbolic Discounting: Keeping Profitable Commitments by Considering Sunk Costs, Brian Knox
The Growing Field of Nonprofit Accounting Research: 21st Century Data Sources, Topics, and Opportunities, Julie M. Mercado and Linda M. Parsons
Submissions from 2021
Strategic Surrogates or Sad Sinners: U.S. Taxation of Bartering in Digital Services, Mark J. Cowan, Joshua Cutler, and Ryan Baxter
A Hebrew Republic of Taxation?: Henry George’s Single Tax, Hebraic Law, and Unearned Income, Joshua Cutler
The Invisible Fraud: The Impact of Inattentional Blindness on Auditor Fraud Detection, Mark Edmonds, Kate B. Sorensen, and Matthew A. Stallings
Real Earnings Management and the Properties of Analysts' Forecasts, Lisa A. Eiler, Joshua J. Filzen, Mark Jackson, and Isho Tama-Sweet
Submissions from 2020
Risk Management Strength and Financial Disclosure Quality, Cristina Bailey and Joshua J. Filzen
Using Generalized Audit Software to Detect Material Misstatements, Control Deficiencies and Fraud: How Financial and IT Auditors Perceive Net Audit Benefits, Marianne Bradford, Dave Henderson, Ryan J. Baxter, and Patricia Navarro
Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions, Jeffrey R. Casterella, Rosemond Desir, Matthew A. Stallings, and James S. Wainberg
Taxing Cannabis on the Reservation, Mark J. Cowan
A Strategy Map’s Effect on the Feedback That Middle Managers Pass Along to Upper Management, Brian D. Knox
Semantic Processing Theory Could Help Explain the Effectiveness of Creativity Incentives: A Numerical Experiment, Brian D. Knox
Submissions from 2019
The Effect of an Auditor Identity Disclosure Requirement on Audit Quality: An Experimental Examination Incorporating the Incremental Effect of a Signature Requirement, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, and Douglas E. Stevens
The Effect of an Auditor Identity Disclosure Requirement on Audit Quality: An Experimental Examination Incorporating the Incremental Effect of a Signature Requirement, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, and Douglas E. Stevens
Informed Collaboration in Health Care: An Embedded‐Cases Study in Geriatric Telepsychiatry, Sean W. Hansen, Janis L. Gogan, Ryan J. Baxter, and Monica J. Garfield
Real Tax Reform: An Efficient, Equitable, and Simple Plan in the U.S., Janet Mosebach and Michael Mosebach
Submissions from 2018
The Impact of Enterprise Risk Management on the Audit Process: Evidence from Audit Fees and Audit Delay, Christina Bailey, Denton L. Collins, and Lawrence J. Abbott
The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research, Allen D. Blay, Eric S. Gooden, Mark J. Mellon, and Douglas E. Stevens
A Tale of Two EMBAs, Mark J. Cowan and Kathy Hurley
Submissions from 2017
Improving Income Statement Reporting of Debt Extinguishments, Paul R. Bahnson, David Koeppen, and Troy Hyatt
Comovement, Financial Reporting Complexity, and Information Markets: Evidence from the Effect of Changes in 10-Q Lengths on Internet Search Volumes and Peer Correlations, Joshua J. Filzen and Maria Gabriela Schutte
Stakeholder Enrolment and Business Network Formation: A Process Perspective on Technology Innovation, Mark O. Lewis, Scott D. Hayward, Ryan J. Baxter, and Betty S. Coffey
Submissions from 2016
Applying Basic Gamification Techniques to IT Compliance Training: Evidence from the Lab and Field, Ryan J. Baxter, D. Kip Holderness Jr., and David A. Wood
Why Use Multiple Choice Questions with Excess Information?, Jason Bergner, Joshua J. Filzen, and Mark G. Simkin
Navigating the Accounting Academic Job Market and Related Advice, Jason M. Bergner, Joshua J. Filzen, and Jeffrey A. Wong
Using Color to Enhance Spreadsheet Accuracy and Usefulness, Joshua J. Filzen and Mark G. Simkin
Understanding Employee Motivation and Organizational Performance: Arguments for a Set-Theoretic Approach, Michael T. Lee and Robyn L. Raschke
Global Dental Equipment: How Variance Analysis Can Help a Startup Business Survive Growing Pains, Michael T. Lee and Celia J. Renner
The Performance Effects of Using Business Intelligence Systems for Exploitation and Exploration Learning, Michael T. Lee and Sally K. Widener
Submissions from 2015
The Information Content of Risk Factor Disclosures in Quarterly Reports, Joshua J. Filzen
Leveraging IT Resources, Embeddedness, and Dependence: A Supplier's Perspective on Appropriating Benefits with Powerful Buyers, Michael T. Lee and Kit Scott
Submissions from 2014
Assignment of Income at the Ivory Tower: Relaxing the Tax Treatment of Services Donated to Charities by Their Employees, Mark J. Cowan
The Evolution of Sustainability Reporting, Denise M. English and Diane K. Schooley-Pettis
Improved Accounting Helps Nonprofit Manufacturers, Michael Lee and Dan Robison
Submissions from 2013
Tagalong Tax Policy, Mark J. Cowan
Reevaluating the Intellectual Property Holding Company, Mark J. Cowan and Warren Newberry Jr.
The Effects of Time Budget Pressure and Intentionality on Audit Supervisors' Response to Audit Staff False Sign-Off, Troy Hyatt and Mark H. Taylor
Management Accounting Systems Support Start-Up Business Growth, Michael Lee and Spencer R. Cobia
Boise State on Business: Old Accounting Tools Can Perk Up Mature Company, Michael Lee and Nicholas Gaudioso, Jr.
Boise State on Business: Companies Must Balance Feelings and Facts, Michael Lee and Nicholas Gaudioso Jr.
Culture and Management Control Systems in Today’s High-Performing Firms, Michael T. Lee and Sally K. Widener
Boise State on Business: These Tools Can Help Make the Most of Profit and Loss Data, Michael Lee and Michael Wright
Think Your Business is Ready for Internationalization?, Michael Lee and Michael Wright
Lean Processes without Compromising Controls, Robyn L. Raschke, Michael T. Lee, and Arti Mann
Submissions from 2012
A GAAP Critic's Guide to Corporate Income Taxes, Mark J. Cowan
Business Culture Affects a Company's Strategic Success, Michael Lee
Accounting Systems Must Grow with Your Company, Michael Lee and Spencer Cobia
How Management Accounting Can Help Environmental Firms, Michael T. Lee and Spencer Cobia
A Penny for Your Thoughts: Sizing Up Manipulative EPS Rounding, Paul A. Miller, Greg Martin, and Paul R. Bahnson
Submissions from 2011
The Organizational Response to the Discovery of False Sign-Off, Troy Hyatt and Douglas F. Prawitt
How Firms Learn From the Uses of Different Types of Management Control Systems, Michael T. Lee and Sally K. Widener
Books from 2010
Accounting Information Systems: Understanding Business Processes, Brett Considine, Alison Parkes, Karin Olesen, Derek Speer, and Michael Lee
Anatomy of a State/Tribal Tax Dispute: Legal Formalism, Shifting Incidence, Potatoes, and the Idaho Motor Fuel Tax, Mark J. Cowan
Executive Compensation is Under Scrutiny, Tom English
Continuing the Normative Dialog: Illuminating the Asset/Liability Theory, Paul B. W. Miller and Paul R. Bahnson
Death of a Loophole: Do Recent Decisions Portend Doom for Ninth Circuit's Rationale in Boise Cascade?, Mark Persellin and Shawn Novak
Shareholder Proposals, Board Composition, and Leadership Structure, Diane Schooley-Pettis, Celia Renner, and Mary Allen
Submissions from 2009
New Tax Rules for Child Dependency Exemptions of Divorced or Separated Parents or Parents Who Live Apart, William Lathen and Christine Perez
When "Aha Moments" Make All the Difference, Nancy K. Napier, Paul R. Bahnson, Roy Glen, Cheryl J. Maille, Kirk Smith, and Harry White
Submissions from 2008
Noncontrolling Interest: Much More Than a Name Change, Paul R. Bahnson, Brian P. McAllister, and Paul B. W. Miller
A New Day for Business Combinations, Paul B. W. Miller, Paul R. Bahnson, and Brian P. McAllister
Submissions from 2007
Perfect Storm Prompts Changes in Pension Accounting, Paul B. W. Miller and Paul R. Bahnson
Refining Fair Value Measurement, Paul B. W. Miller and Paul R. Bahnson
The Top 10 Reasons to Fix the FASB’s Conceptual Framework, Paul B. W. Miller and Paul R. Bahnson
Submissions from 2004
It's Time to Get Rid of LIFO Conformity, Paul R. Bahnson and Paul B. W. Miller
Submissions from 2002
Fast Track to Direct Cash Flow Reporting, Paul B. W. Miller and Paul R. Bahnson
Quality Financial Reporting, Paul B. W. Miller and Paul R. Bahnson
Submissions from 1999
Quality Financial Reporting: Why You Need It and How to Implement It, Paul B. W. Miller and Paul R. Bahnson